Central Bank of Nigeria Library

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Draft double taxation convention on income and capital; [report.

By: Material type: TextTextPublication details: Paris: Organisation for Economic Co-operation and Development, 1963.Description: 169 pSubject(s): DDC classification:
  • 336.2 ORG
LOC classification:
  • K4473.25 .O739 1963
Online resources: Summary: This 1963 report presents the articles on the avoidance of double taxation on income and capital, as agreed upon by the Fiscal Committee. Double taxation is the taxation of a single taxpayer with respect to the same subject matter over the same period in more than one country. This draft aims to inspire further conventions on the elimination of double taxation, a threat to trade and migration. The report includes commentaries on the articles, progress on the elimination of double taxation, and possible future developments.
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Holdings
Item type Current library Collection Call number Copy number Status Date due Barcode
Monograph & others Monograph & others CBN HQ Library General Stacks Non-fiction 336.2 ORG (Browse shelf(Opens below)) c.1 Available 31008101217244

This 1963 report presents the articles on the avoidance of double taxation on income and capital, as agreed upon by the Fiscal Committee. Double taxation is the taxation of a single taxpayer with respect to the same subject matter over the same period in more than one country. This draft aims to inspire further conventions on the elimination of double taxation, a threat to trade and migration. The report includes commentaries on the articles, progress on the elimination of double taxation, and possible future developments.

obn 22/01/2019

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